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The Goods and Services Tax and the Policy Behind Exempting Basic Food

There are three aspects to tax policy: simplicity, equity and efficiency. The issue of taxing food at a flat rate is one of equity as… Read More ›

A Shocking Statistical Fact That Will Change the Way You Think About the Gender Pay Gap

Domestic violence committed on female partners in heterosexual couples occurs significantly more frequently when the woman earns more than the man — according to our… Read More ›

The EU and the Pacific: Global Tax Governance

The European Union (EU) “tax list” is the primary instrument of a more ambitious agenda to promote the principles of tax good governance around the… Read More ›

Impact of the EU Tax Blacklist in the Pacific

There are currently twelve countries on the European Union’s “tax haven blacklist” – half of which are in the Pacific (American Samoa, Fiji, Guam, Palau,… Read More ›

More Efficiency and Equity in Crowdfunding? The Role of R&D Tax Incentives

Equity crowdfunding is an efficient and fast-growing means of channelling private capital to start-up companies. In New Zealand, progressive and innovative regulation and a syndication… Read More ›